1. Jarden Corp. FY2007 Audit Fees: $11,691,630
            Firm that HAD the Fees in FY2007: Ernst & Young
            Firm that WILL get the fees in FY2008: PricewaterhouseCoopers

2. Unisys Corp. FY2007 Audit Fees: $11,000,000
            Firm that HAD the Fees in FY2007: Ernst & Young
            Firm that WILL get the fees in FY2008: KPMG

3. CB Richard Ellis Group Inc. FY2007 Audit Fees: $8,400,000
            Firm that HAD the Fees in FY2007: Deloitte & Touche
            Firm that WILL get the fees in FY2008: KPMG

4. Cenveo Inc. FY2007 Audit Fees: $5,798,100
            Firm that HAD the Fees in FY2007: Deloitte & Touche
            Firm that WILL get the fees in FY2008: Grant Thornton

5. Chiquita Brands International Inc. FY2007 Audit Fees: $5,689,000
            Firm that HAD the Fees in FY2007: Ernst & Young
            Firm that WILL get the fees in FY2008: PricewaterhouseCoopers

6. Aspen Technology Inc. FY2007 Audit Fees: $5,245,554
            Firm that HAD the Fees in FY2007: Deloitte & Touche
            Firm that WILL get the fees in FY2008: KPMG

7. CommScope Inc. FY2007 Audit Fees: $4,888,083
            Firm that HAD the Fees in FY2007: Deloitte & Touche
            Firm that WILL get the fees in FY2008: Ernst & Young

8. Tesoro Corp. FY2007 Audit Fees: $4,558,919
            Firm that HAD the Fees in FY2007: Deloitte & Touche
            Firm that WILL get the fees in FY2008: Ernst & Young

9. Borland Software Corp. FY2007 Audit Fees: $4,306,996
            Firm that HAD the Fees in FY2007: PricewaterhouseCoopers
            Firm that WILL get the fees in FY2008: KPMG

10. Reliance Steel & Aluminum Co. FY2007 Audit Fees: $4,263,000
            Firm that HAD the Fees in FY2007: Ernst & Young
            Firm that WILL get the fees in FY2008: KPMG

Rank. School (Points). University Auditor

1.Ohio State (172). Deloitte & Touche

2.Southern Cal (168). PricewaterhouseCoopers

3.Oklahoma (164). Grant Thornton

4.Georgia (163). Cherry Bekaert & Holland

5.Florida (161). State Auditor

6.Missouri (152). KPMG

7.Clemson (141). KPMG

8.West Virginia (140). State Auditor

9.Louisiana State (132). State Auditor

10.Texas (115). No Outside Auditor

Rankings are a composite of major pre-season polls, compiled by Stassen.com. Auditor information is from Ames Research Group private companies research and related to the university, not the football team specifically.

Company           Incoming Firm           Outgoing Firm

Credo Petroleum Corp.           Ernst & Young           Hein & Assoc.

DCT Industrial Trust Inc.           Ernst & Young           KPMG

Quantum Corp.           PricewaterhouseCoopers           Ernst & Young

Ditech Networks Inc.           Burr Pilger & Mayer           PricewaterhouseCoopers

Golden State Petroleum Transport Corp.           PricewaterhouseCoopers           Grant Thornton